Part O
Memorandum accounts
Memorandum accounts of consolidated groups:
Branch equivalent tax credits of consolidated BETA groups
OP 102Consolidated BETA remaining debit balances (Repealed)
Notes
- Section OP 102: repealed (with effect on 1 April 2008), on (applying for the 2008–09 and later income years), by section 120(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).